Deuce Holdings Ltd. v. R., 97 DTC 921, [1998] 1 CTC 2550 (TCC) -- text
Bell T.C.J.:
All statutory references, unless otherwise specified, relate to the Income Tax Act (“Act”).
Issues:
The issues are:
1 Whether two dividends, namely,
Bell T.C.J.:
All statutory references, unless otherwise specified, relate to the Income Tax Act (“Act”).
The issues are:
1 Whether two dividends, namely,
Garon T.C.J.:
Lamarre Proulx T . C.J.:
These are appeals made by way of the informal procedure concerning the 1992 and 1993 taxation years.
Teskey T.C.J.:
Now, in the Brisson matter, I have talked to the office in Ottawa and been advised that a registered envelope did arrive — no, let’s start over.
Teskey T.C.J.:
Rip T.C.J.:
McArthur T.C.J.:
P.R. Dussault T.C.J.:
Taylor T.C.J.:
Hamlyn T.C.J. :
These are appeals with respect to the 1989 and 1990 taxation years.